BEC寫(xiě)作是難點(diǎn)？USCPA老師劃重點(diǎn)，助你拿高分！

美國(guó)注冊(cè)會(huì)計(jì)師考試四個(gè)科目只有BEC包含寫(xiě)作題，有些同學(xué)認(rèn)為BEC是所有科目里比較簡(jiǎn)單的考試，但是對(duì)于英文寫(xiě)作水平有限的同學(xué)來(lái)說(shuō)，BEC的寫(xiě)作部分著實(shí)讓人頭疼。今天，小編帶來(lái)網(wǎng)校老師為學(xué)員精心總結(jié)的USCPA考試BEC寫(xiě)作部分的答題要點(diǎn)，快來(lái)一起看看吧~

1、BEC考試的時(shí)候，三篇寫(xiě)作題，根據(jù)官方的說(shuō)法，有一篇是不算分的。

所以說(shuō)，應(yīng)該是有其中兩道題，每道題占整個(gè)BEC考試總分?jǐn)?shù)的7.5%，然后還有一道題是沒(méi)有分?jǐn)?shù)的，不過(guò)這個(gè)考試真正給寫(xiě)作題判分時(shí)候拿滿分很難，但是要想拿一個(gè)不拖后腿的分?jǐn)?shù)難度并不大。

2、建議的三篇作文的答題時(shí)間為60分鐘。

3、由于USCPA-BEC考試是機(jī)器判分，所以對(duì)寫(xiě)作的要求并不高，機(jī)器判分時(shí)的寫(xiě)作要點(diǎn)如下：

★ 一定要注意商業(yè)郵件的格式，開(kāi)頭段和結(jié)尾段一定要有，保證結(jié)構(gòu)完整?；旧细袷綄?xiě)對(duì)、結(jié)構(gòu)完整就能拿一半的分?jǐn)?shù)了；

★ 寫(xiě)作時(shí)題目中的topic詞匯一定要在文章中出現(xiàn)，以避免被機(jī)器判為跑題；

★ 寫(xiě)作時(shí)要清楚寫(xiě)出表達(dá)觀點(diǎn)的主題句以及主體段的主題句；

★ 要盡可能避免各種語(yǔ)言錯(cuò)誤包括拼寫(xiě)、標(biāo)點(diǎn)符號(hào)、大小寫(xiě)以及縮寫(xiě)錯(cuò)誤；

★ 要提高文章詞匯的多樣性，盡量避免同一詞匯(除topic詞匯外)不斷重復(fù)出現(xiàn)；

★ 要提高文章詞匯的高級(jí)性，在平時(shí)要累積一些財(cái)務(wù)學(xué)術(shù)詞匯并學(xué)會(huì)正確的使用方法；

★ 正式考試時(shí)如果時(shí)間到了還沒(méi)有提交試卷的話，系統(tǒng)會(huì)自動(dòng)提交，但是不建議拖到倒計(jì)時(shí)一秒讓系統(tǒng)幫您交卷。

4、建議BEC考試的一般答題結(jié)構(gòu)：

第一段：引言段

第二段：解釋題干中的專(zhuān)業(yè)概念等。

第三段：具體闡述題干中需要解答的問(wèn)題。

第四段：結(jié)尾段（套模板）

5、關(guān)于BEC考試機(jī)器判分轉(zhuǎn)為人工判分：

首先作文會(huì)先由機(jī)器判分，如果倒計(jì)時(shí)在75分左右（一般是73-76），作文改為人工判分。倒計(jì)時(shí)得分為機(jī)器判分和人工判分的平均值。所以建議同學(xué)盡量不要考到這個(gè)分?jǐn)?shù)范圍，人工判分對(duì)非英語(yǔ)母語(yǔ)考生會(huì)比較吃虧。

6、關(guān)于BEC-Simulation的具體介紹，歡迎同學(xué)觀看BEC高清網(wǎng)絡(luò)課程基礎(chǔ)班的第一個(gè)視頻。

【試題示例】

I understand that for the first time, our company is considering the implementation of flexible budgeting for the upcoming fiscal year. I think this will serve us very well going forward, as it represents an improved approach to understanding the variances that naturally result when actual performance differs from our budgeted projections.

The key attribute of the flexible budget is that by using actual volume totals, the flexible budget provides an expected cost structure and bottom-line result based on an adjusted volume figure that differs from the original master budget. Put another way, if everything was exactly in line with what we budgeted except for volume, how would that have changed our overall costs and bottom line? From here, we compare the "flexible budget" output to actual results for both revenues and costs in order to determine the impact of variances outside of pure volume differences. As with the implementation of any new methodology, it is important to understand the advantages and disadvantages of moving forward.

There are advantages to using flexible budgeting. Flexible budgeting allows us to look at different volume levels in order to determine where we may have achieved cost efficiencies and inefficiencies. We can also use flexible budgeting to forecast bottom-line profits or losses based solely on selling more or fewer units than the master budget predicts.

However, volume alone is not enough to explain variances between budgets and actuals. Flexible budgeting facilitates variance analysis by isolating per-unit revenue, per-unit variable costs, and overall fixed costs from volume for comparisons between actuals and budgets.

Flexible budgeting does have disadvantages. Per-unit revenues, per-unit variable costs, and fixed costs are required to utilize flexible budgeting and, as such, the accuracy of these numbers from a budgeting standpoint is critical. Also assessing the relevant range is extremely important because within this range, cost behaviors are expected to hold true; outside of this range, standards per unit and fixed costs may vary dramatically.

I am excited that we are considering this path as a potential budgeting methodology in the future. If you have any questions regarding the information I have provided here, I am happy to meet with you to further discuss this approach.

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